KEMAMPUAN PEMERINTAH DAERAH PROVINSI LAMPUNG DALAM MEMBAYAR PINJAMAN DAERAH DI ERA OTONOMI DAERAH
Abstract: The purpose of this
study was to calculate how much capacity the maximum loan amount area where the
Provincial Government of Lampung make loans in accordance with the Government
Regulation Number 54 of 2005, and to assess the ability to pay obligations
(principal + interest) loan areas do. The hypothesis proposed is the author of
Lampung provincial government can borrow to finance its budget deficit area in
general accordance with the rules established by the Central Government. Research
methods used are observation, documentation, and interviews. While analysis tools
used is the approach that is descriptive quantitative analysis. Based on the results
of calculations based on Government Regulation No. 54 Year 2005 on Regional Loan
that the Provincial Government of Lampung in 2005-2007 had loans Limit or 60% general
revenue budget the previous year average of Rp.632.461.846.102, - and limits the
maximum loan for a period of 5 (five) years, the bank rate by 10%, and 1% commitment
fee can not be done, because the resulting value does not reach the DSCR of 2.5
or more. To achieve the debt service coverage ratio (DSCR) of or equal to 2.5
for a period of 5 (five) years, 10% interest, and a commitment fee of 1% loan
that can be done only by an average of Rp.342.583.020.438 , - or by 36% of the
general acceptance APBDt-1 in 2005-2007.
Keywords: Municipal
Obligation, Ability to Pay, Regional Autonomy
Penulis: Indrayenti, Endang
Siswati Prihastuti, Fransiska Budiman
Kode Jurnal: jpakuntansidd110089
